Sumin Dutta Vs State of West Bengal & Ors. (Calcutta High Court)
Summary: The Calcutta High Court considered a writ petition challenging the legality and validity of an adjudication order dated 24.04.2024 passed under Section 73 of the West Bengal Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017. The petitioner submitted that a show cause notice in Form DRC 01 dated 26.12.2023 demanding tax, interest and penalty had been uploaded on the GST portal under the “Additional Notice and Orders” tab, due to which the petitioner was compelled to submit the reply much after the due date.
The petitioner further submitted that, without considering the reply, the adjudicating authority passed an ex parte adjudication order dated 24.04.2024 and that the petitioner came to know of the order only after receiving a phone call from the GST Department on 10.07.2026. The State respondents opposed the submissions, contending that the reply was filed belatedly, that no request for personal hearing had been made and that the Department proceeded on the basis of the reply. The petitioner relied upon the Division Bench judgment in Goutam Bhowmik v.- State of West Bengal, reported in (2024) 158 taxmann. Com 399 (Calcutta), concerning the requirement of an opportunity of hearing under Section 75(4).
